Water Services Act 2014

Public water services property not rateable

12. Schedule 4 to the Valuation Act 2001 is amended by inserting after paragraph 20 (inserted by section 16 of the Health Service Executive (Financial Matters) Act 2014 ) the following:

“21. The entire network (within the meaning of section 2 (1) of the Water Services Act 2007 ) used for the provision of water services (within the meaning of that subsection) by Irish Water or a person who holds a water services licence under section 79 of the Water Services Act 2007 or land and buildings occupied by Irish Water or such a licence holder.”.